$[$The following information applies to the questions displayed below.$]$Required information

$[$The following information applies to the questions displayed below.$]$

Patel and Sons Inc. uses a standard cost system to apply factory overhead costs to units produced. Practical capacity for

the plant is defined as $52,800$ machine hours per year, which represents $26,400$ units of output. Annual budgeted fixed

factory overhead costs are $$264,000$ and the budgeted variable factory overhead cost rate is $$2\mathrm{.}90$ per unit. Factory

overhead costs are applied on the basis of standard machine hours allowed for units produced. Budgeted and actual

output for the year was $19,900$ units, which took $41,800$ machine hours. Actual fixed factory overhead costs for the year

amounted to $$256,000$ while the actual variable overhead cost per unit was $$2\mathrm{.}80.$

Based on the information provided above, what was $($a$)$ the variable overhead spending variance for the year, and $($b$)$ the variable

overhead efficiency variance for the year? Indicate whether each variance was favorable $($F$)$ or unfavorable $($U$).($Do not round

intermediate calculations. Round your final answers to the nearest whole dollar amount.$)$

Patel and Sons Inc. uses a standard cost system to apply factory overhead costs to units produced. Practical capacity for the plant is defined as $52,800$ machine hours per year, which represents $26,400$ units of output. Annual budgeted fixed factory overhead costs are $$264,000$ and the budgeted variable factory overhead cost rate is $$2\mathrm{.}90$ per unit. Factory overhead costs are applied on the basis of standard machine hours allowed for units produced. Budgeted and actual output for the year was $19,900$ units, which took $41,800$ machine hours. Actual fixed factory overhead costs for the year amounted to $$256,000$ while the actual variable overhead cost per unit was $$2\mathrm{.}80.$

Based on the information provided above, what was $($a$)$ the variable overhead spending variance for the year, and $($b$)$ the variable overhead efficiency variance for the year? Indicate whether each variance was favorable $($F$)$ or unfavorable $($U$).($Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.$)$